JAGATJIT INDUSTRIES LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This Court vide order dated 14.7.1997 passed in STC No.15 of 1990 had directed the Tribunal to refer the following questions of law for the opinion of this Court:-

(2.) Briefly stated the facts necessary for adjudication of the present reference are that the petitioner-Jagatjit Industries Ltd. is engaged in manufacture and sale of country liquor, Indian Made Foreign liquor, Malt and Beverages etc. and is holding requisite licences. The company is registered as dealer under the Punjab General Sales Tax Act, 1948 (in short "the Act") and had branches in other States of India outside the State of Punjab. The company filed its quarterly return for the assessment year 1.4.1975 to 31.3.1976 in Form S.T. VIII and paid tax according to such returns but no purchase tax returns were filed in Form S.T. VIII-A. The assessing authority vide order dated 4.12.1978 framed assessment for 1975-76 and the demand of Rs.4,31,242/- was raised. The petitioner filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Jalandhar Division, Jalandhar [in short "DETC(A)"] who vide order dated 12.10.1987 quashed the tax assessed under Section 4-B of the Act in respect of bottles and packing material and remanded the matter to the limited extent to the assessing authority to ascertain and assess afresh sale price of bottles and packing material sold with the country liquor. Against the order dated 12.10.1987, the petitioner-company took the matter before the Sales Tax Tribunal (in short "the Tribunal"). The Tribunal vide order dated 28.2.1989 modified the said order to the extent that the fresh determination by the assessing authority shall be limited to the amount of tax liability already determined in the earlier assessment order.

(3.) We have heard learned counsel for the parties.